How is the price for additional users calculated with the per-user model?
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Monthly subscription:

When you purchased a monthly YouTrack subscription, you chose the number of users which can be activated in YouTrack in the upcoming month, for example 100 users. Without upgrading your subscription, you may exceed this number by 50% during the month, which means you may have up to 150 users in total on any day during this month. At the end of the billing month, we calculate the number of users active on your instance every day, and your total cost will then be calculated based on the lowest monthly price available for your maximum number of users.

For example, if you add 50 users on the last day of this month, you’ll get the lowest per user price – $4.29 (as for 150 users) instead of $4.39 (as for 100 users) – as the basis for the calculation. You will then pay for 100 users for 29 days and for 150 users for 1 day, with both numbers multiplied by the monthly price of $4.29 ($4.29/30*29*100 + $4.29/30*1*150 = $436.15).

Annual subscription:

At the beginning of the year, you purchase a certain number of users (and save 16% compared to a monthly subscription). Throughout the year you may add more users, and YouTrack tracks your maximum number of users each month. At the end of the year, we will additionally charge you for the total number of extra users added each month, according to the monthly pricing.

For example, you have 500 users in your annual subscription. Without upgrading your subscription you may exceed this number by 50% during the year. Imagine you activated 200 additional users in one month of the year. At the end of your billing year, you’ll get an invoice for those 200 additional users based on the monthly price, but with an additional discount, too: 200 users with monthly pricing are discounted to $4.19 instead of $4.40, so your additional cost will be 200 users * $4.19 for that month.